Bill Text: GA HB1070 | 2011-2012 | Regular Session | Introduced
Bill Title: Brantley County; school district ad valorem tax; provide homestead exemption
Spectrum: Partisan Bill (Republican 1-0)
Status: (Passed) 2012-04-11 - Effective Date [HB1070 Detail]
Download: Georgia-2011-HB1070-Introduced.html
12 LC 21
1538/AP
House
Bill 1070 (AS PASSED HOUSE AND SENATE)
By:
Representative Nimmer of the
178th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
provide a homestead exemption from Brantley County school district ad valorem
taxes for educational purposes in the amount of $15,000.00 of the assessed value
of the homestead for residents of that school district who are 65 years of age
or older and whose income does not exceed $30,000.00; to provide for
definitions; to specify the terms and conditions of the exemption and the
procedures relating thereto; to provide for applicability; to provide for a
referendum, effective dates, and automatic repeal; to repeal conflicting laws;
and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
(a)
As used in this Act, the term:
(1)
"Ad valorem taxes for educational purposes" means all ad valorem taxes for
educational purposes levied by, for, or on behalf of the Brantley County school
district, including, but not limited to, any ad valorem taxes to pay interest on
and to retire county school district bonded indebtedness.
(2)
"Homestead" means homestead as defined and qualified in Code Section 48-5-40 of
the O.C.G.A., as amended, with the additional qualification that it shall
include not more than five contiguous acres of homestead property.
(3)
"Income" means federal adjusted gross income determined pursuant to the Internal
Revenue Code of 1986, as amended, for federal income tax purposes.
(4)
"Senior citizen" means a person who is 65 years of age or older on or before
January 1 of the year in which application for the exemption under subsection
(b) of this section is made.
(b)
Each resident of the Brantley County school district who is a senior citizen is
granted an exemption on that person's homestead from Brantley County school
district ad valorem taxes for educational purposes in the amount of $15,000.00
of the assessed value of that homestead. The exemption under this subsection
shall only be granted if that person's income, together with the income of the
spouse who also occupies and resides at such homestead, does not exceed
$30,000.00 for the immediately preceding year. The value of that property in
excess of such exempted amount shall remain subject to
taxation.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person's agent files an application with the tax commissioner of Brantley County, giving such person's age, income, and such additional information relative to receiving such exemption as will enable the tax commissioner of Brantley County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Brantley County shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year as long as the person granted the homestead exemption under subsection (b) of this section occupies the residence as a homestead. After a person has filed the proper application as provided in subsection (c) of this section, it shall not be necessary to make application thereafter for any year, and the exemption shall continue to be allowed to such person. It shall be the duty of any person granted the homestead exemption under subsection (b) of this section to notify the tax commissioner of Brantley County in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other homestead exemption applicable to Brantley County school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other applicable homestead exemption.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2013.
(c) A person shall not receive the homestead exemption granted by subsection (b) of this section unless such person or person's agent files an application with the tax commissioner of Brantley County, giving such person's age, income, and such additional information relative to receiving such exemption as will enable the tax commissioner of Brantley County to make a determination regarding the initial and continuing eligibility of such person for such exemption. The tax commissioner of Brantley County shall provide application forms for this purpose.
(d) The exemption shall be claimed and returned as provided in Code Section 48-5-50.1 of the O.C.G.A., as amended. The exemption shall be automatically renewed from year to year as long as the person granted the homestead exemption under subsection (b) of this section occupies the residence as a homestead. After a person has filed the proper application as provided in subsection (c) of this section, it shall not be necessary to make application thereafter for any year, and the exemption shall continue to be allowed to such person. It shall be the duty of any person granted the homestead exemption under subsection (b) of this section to notify the tax commissioner of Brantley County in the event that person for any reason becomes ineligible for such exemption.
(e) The exemption granted by subsection (b) of this section shall not apply to or affect any state ad valorem taxes, county ad valorem taxes for county purposes, municipal ad valorem taxes for municipal purposes, or independent school district ad valorem taxes for educational purposes. The homestead exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other homestead exemption applicable to Brantley County school district ad valorem taxes for educational purposes.
(f) The exemption granted by subsection (b) of this section shall be in addition to and not in lieu of any other applicable homestead exemption.
(g) The exemption granted by subsection (b) of this section shall apply to all taxable years beginning on or after January 1, 2013.
SECTION
2.
Unless
prohibited by the federal Voting Rights Act of 1965, as amended, the election
superintendent of Brantley County shall call and conduct an election as provided
in this section for the purpose of submitting this Act to the electors of the
Brantley County school district for approval or rejection. The election
superintendent shall conduct that election on the Tuesday after the first Monday
in November, 2012, and shall issue the call and conduct that election as
provided by general law. The election superintendent shall cause the date and
purpose of the election to be published once a week for two weeks immediately
preceding the date thereof in the official organ of Brantley County. The ballot
shall have written or printed thereon the words:
|
"( ) YES
( ) NO
|
Shall
the Act be approved which provides a homestead exemption from Brantley County
school district ad valorem taxes for educational purposes in the amount of
$15,000.00 of the assessed value of the homestead for residents of that school
district who are 65 years of age or older and whose income does not exceed
$30,000.00?"
|
All
persons desiring to vote for approval of the Act shall vote "Yes," and all
persons desiring to vote for rejection of the Act shall vote "No." If more than
one-half of the votes cast on such question are for approval of the Act, Section
1 of this Act shall become of full force and effect on January 1, 2013. If the
Act is not so approved or if the election is not conducted as provided in this
section, Section 1 of this Act shall not become effective, and this Act shall be
automatically repealed on the first day of January immediately following that
election date. The expense of such election shall be borne by Brantley County.
It shall be the election superintendent's duty to certify the result thereof to
the Secretary of State.
SECTION
3.
Except
as otherwise provided in Section 2 of this Act, this Act shall become effective
upon its approval by the Governor or upon its becoming law without such
approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.
